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The increase of non-current debts to lending facilities ratio as an indicator of banks' credit risk can endanger the health of the banking sector, financial system and the real economy. Hence, in this paper, analyzing credit risk through the actual balance of non- performing debts by focusing on a broad set of variables including financial, non-financial, contractual, audit and economic variables in a sample of 677 legal customer facility files of a State Bank for the years 2006- 2017 has been accomplished. Based on the results, the LASSO Algorithm with better performance has identified 10 key financial, economic and audit variables affecting the credit risk. However, training these features by support vector machine and decision tree model, which represent the best results in the Lasso algorithm with the decision tree application, confirms the small significance factor for the audit variables. Therefore, using LASSO algorithm with decision tree and focusing on financial and economic variables can be sufficient for credit risk analysis.

The main purpose of this paper is to identify the factors influencing the creation and increase of non-current debts to make a more appropriate decision in granting facilities. For this purpose, to select effective variables, from the analysis algorithms of correlation and Lasso components; And to classify the samples, neural networks and support machine were used. In this study, a sample of 660 legal customers of Sepah Bank for the years 2006-2017 was selected and focused on the characteristic variables extracted from the facility contracts of these customers along with financial, non-financial, auditing and economic variables. The results showed that the Lasso algorithm focused on financial, economic and auditing variables, performed better than the neighboring component analysis algorithm, and based on this algorithm, 10 key variables affecting non-current debts were identified. Due to the better performance of support vector machines with radial cores, its use in modeling non-current debts is recommended.

The increasingly expansion credit risk in the form of non-current debts reduces the bank's financial ability to provide facilities and profitability, and could ends up in monetary & financial crisis through its externalities from banking sector to other economic sectors. Therefore, controlling this risk by focusing on the factors that influence its creation is important. Although various variables affect credit risk formation, this study emphasizes the characteristics of audit reporting and non-financial variables of credit risk default and occurrence of credit risk, which are less considered. To this end, the audit features and non-financial variables from 635 of Sepah Bank's legal customers' facilities were extracted for the period 2006-2017 and were predicted by logistic regression, credit risk and default probability. The findings indicated the key role of audit variables including ambiguity in continuity of activity, number of explanatory clauses, and auditor tenure, along with non-financial variables, on credit risk.

The vast expanse of the oceans and high biodiversity of such ecosystem, especially in microorganismchr('39')s community has been known as a huge source of marine natural products. Marine natural products are natural compounds derived from the marine organisms which are used in diverse fields of industries, food industries, pharmaceuticals, beauty products, health products and etc. Due to natural source of such compounds, they are environmental friendly and have fewer side effects compare to synthetic compounds. Today, there is an especial look for these great sources in many countries and also several researches have been conducted to study the extraction of these compounds and their diverse effects. Marine microorganisms are a huge part of marine bio-richness, and for this reason they make a suitable source for extraction of marine natural products. In present study, there is a brief introduction to marine natural products whit emphasis on the compounds extracted from marine microorganisms.

The aim of present study was to assess the susceptibility of vacuum packaging in prevention of microbial contamination of packaged fish fillets at Ahvaz market. In order to evaluate the microbial contamination of commercial shrimps at Ahvaz market, 8 common species has been used as follow: Penaeus semisulcatus, Penaeus indicus, Penaeus farfante, Penulirus homarus, Penaeus merguiensis, Parapenaopsis stylifra, Metapenaeus affinis, and Litopenaeus vanamei. For Identification of microbial contamination of sampled shrimps, the muscle tissue has been observed. Two bacterial family (Vibrionaceae and Streptococcaceae) including 2 genus and 3 species has been identified. The most abundant species was Streptococcus faecalis with frequency of 61.5% and the lowest frequent species was Vibrio alginolyticus (7.7%). No bacterial contamination has been detected in Penulirus homarus and Metapenaeus affinis. Penaeus farfante with the 4.5×103 contamination of Vibrio parahaemolyticus was the most contaminated species. In study of organs for detection of fungi, Penicillium expansum from Phylum Ascomycota, Family of Trichocomaceae has been detected. Due to the contamination of of studied specimens it should be noted that precise and continuous monitoring of possible pathogenicity of V. parahaemolyticus in order to evaluate the health risk of consuming sea food would be necessary.

Sampling of adult Alburnus chalcoides was conducted randomly in the Bony Fish (Osteichthyes) Center of Shahid Ansari of Rasht. At first, measurements were made to study the morphology of Alburnus chalcoides and then the gastrointestinal tract of this fish was extracted for histological examination. For histological studies, Hematoxylin-eosin staining (H & E), and to investigate the polysaccharide neutralization, Periodic acid Schiff (PAS), and finally for evaluation of the proteins compounds Bromophenol blue (BPB) were used. In the studies, it was observed that the gastrointestinal tract of this fish included the esophagus and intestines. Esophagus was short and has relatively long mucosal shapes and in the intestine, there were also these mucosal shapes with more space apart. Cyprinidae have not real stomach. In the anterior part of the intestine, shapes are more and deeper but the Goblet cells are seen in the posterior part of the intestine. Goblet cells are also observed in both the esophagus and intestinal areas which showed a positive reaction with PAS due to neutral polysaccharide compounds. Protein compounds in the enterocyte cells of the intestine as well as mucosal cells of the esophagus rarely respond to BPB. Reactions with these two colors were also observed in liver cells and hepatopancreas. The results show that the characteristics there are specific variations of species related to the esophagus and the intestines.

Packaging and Processing of food plays an important role in the long-term reservation and
keeping their nutritional value of different compounds. Types of processing methods are used in the preparation of seafood. Vacuum and modified atmosphere packaging are the two common methods used in packaging of edible aquatic animals, such as fish types. Decreasing the microbial load of such foods and preventing bacterial growth during storage and use is of particular importance. Among the most important bacteria which contaminated the seafoods are: Salmonella sp., Listeria sp., Shigella sp. and Entrococcus sp. In the present article, the common methods of sea food packaging and their effect on decreasing the microbial load of the foodstuffs, have been evaluated and introduced.

Shemaya (Alburnus chalcoides), Roach (Rutilus rutilus caspicus) and goldfish (Carassius auratus auratus) were belonging to the family Cyprinidae. The aim of this study was to observe the gastrointestinal tract of these fish. After the sampling, gastrointestinal tract and its accessory glands were taken and studied trough histological procedure using H&E staining. The age of the fish was 2 to 3 years old. Three examined species the digestive system was made up of esophagus and intestine and the accessory glands were liver and hepatopancreas around the intestine. Esophagus was short with small foldings compare to the intestine. The intestinal foldings were high and lanceolate in Roach, but round-tip in Shemaya and goldfish. The foldings have high density in anterior part of the intestine with minor differences between examined species. Goblet cells were observed in esophagus and intestine with higher density at posterior part of the intestine. Liver and hepatopancreas were close or apart from each other along the gastrointestinal tract. In conclusion, it has been observed that these three species has some common characteristics in digestive system structure with some species specific properties.

Inroduction & Caspian Sea is an enclosed ecosystem, which contains valuable aquatic species. This ecosystem is under the influence of pollutants and environmental factors which put the life of inhabitant species in danger. To investigate the structure and histology of digestive system accessory glands of newly hatched larvae of Caspian Kutum, Rutilus frisii kutum, the larvae of this fish were examined.
Material and First of all, the larvae were fixed in bouin solution and after the common protocol of the histology, 6 μm thick sections were modified and after the staining of haematoxylin and eosin the sections were studied using light microscope.
The accessory glands of digestive system were: liver, hepatopancreas, gall bladder and the yolk sac. Yolk sac was a large structure at the ventral side of the body made of the yolk cells. Liver was made up of hepatocytes which were multidimensional cells sited around the hepatic sinusoids. Bile ducts were observed in liver and ended up in to a gall bladder. At the terminal part of the liver tissue there was a hepathopancreas composed of eosinophilic exocrine cells.
Counclusion:Results of the present study showed that the accessory glands of digestive system in newly hatched larvae of Caspian kutum were totally formed and practical waiting for opening of the mouth to complete the secretory duty of themselves.

The maintenance of health and quality of drinking water is one of the major priorities in water supply systems. Formation of biofilm in water pipelines, tanks and domestic water purifiers is one of the important concerns in this regard. Viruses, bacteria and protozoa could easily transport with water flow among which, some certain bacteria have the ability to attach to the surfaces and form biofilms. Formation and growth of the biofilm could negatively affect the water flow, quality and health. Biofilm forming bacteria eject compounds which protect them against the damaging factors and through this process biofilm become resistant to degradation. Some of the biofilm creating bacteria also have pathogenic capabilities even in humans, which is crucially important in maintenance of the health of drinking water. Due to the importance of knowing the biofilm forming communities in urban drinking water supply, the present paper investigated the biofilm and its major bacterial agents and removal methods.

According to the role of cyclical behavior of capital buffer in the effectiveness of monetary policy, in this article the quarterly average capital buffer for the whole Iranian banking sector and each banking group has been estimated for the period 1386-1:1393-4 based on capital adequacy circular of the central bank of the Islamic Republic of Iran and its behavior has been compared with the business cycle. The results confirm the countercyclical behavior of the average capital buffer in the whole banking sector and in the commercial, specialized and privatized banks, despites its pro-cyclical behavior in the private banks. This variable performs the countercyclical behavior in the group of large private and privatized banks and small private banks, while it has the pro-cyclical characteristic in the group of small private and privatized banks and large private banks. Hence, the probability of neutralizing the monetary policy effect exerted with the aim of leaving recession would exist. Thus, the necessity of exerting strategies for dampening the severity of countercyclical behavior of regulatory capital buffer in the banking sector is observed.

The most important regulations of the World Trade Organisation (WTO) on trade in services, including banking, are enunciated in the General Agreement on Trade in Services (GATS). According to this agreement, under the accession process, members could follow trade liberalization based on their economic and legal conditions. Accordingly, they should present their commitments under GATS in the schedule of specific commitments. Iran as an observer member should take the necessary steps for developing the aforementioned schedule, as well. Hence, in this article based on a general survey on Iran legal system and identifying its incompatibilities with the principles of GATS, a schedule of specific commitments on banking services is presented. Achievements of this study can assist regulators and negotiating team of Iran in the accession process to WTO and promote the necessary coordinations with the regulations of this organization in the banking services.

Iranian economy as a state–petroleum economy with inflation and budget deficit challenges, has experienced both large and small business cycles in the last three decades. Obviously, studying the significant causes of these cycles can help the policy makers to design more accurate and efficient plans and policies. In this paper, we use a structural vector autoregressive (SVAR) model to identify the effective causes of business cycles in Iran. The results show that between 1990 and 2012, budget deficit growth and real exchange rate growth are the most important causes of business cycles in Iran.

Laws and regulations with the adjusting relations in each of the economic environment including the banking system plays an important role on the relevant business environment. Banking system is also designed Central Bank regulations، regulatory guidance and the scope of various aspects of banking the relationships between them. Basel committee for effective supervision of banking in the form of financial assessment is designed to evaluate the above circulars in recent years compared to the banking business model. This paper represents serious gaps in the regulation of the Central Bank which is monitoring the banks. Therefore، this paper shows that highlighting areas of light and specialized areas to emphasis on Basel Committee principles of effective supervision of banking. According to the results، regulation and supervision of the Central Bank is necessary to the banking business.

To determination the toxic effects of atrazine on Caspian kutum, the 96-h LC50 of atrazine was measured for newly hatched larvae as 18.53 ppm. Toxicity of atrazine herbicide on Caspian kutum larvae was investigated using concentrations: 9.25ppm, 4.62 ppm and 2.31 ppm for 7 days. Comparison of the length, weight and condition factor showed that no significant differences between atrazine exposed and control groups. The concentration of Na+, K+, Ca2+, Mg2+ and Cl- in whole body of larvae in control and atrazine exposure groups were measured and the results showed that concentrations of all these ions is higher in atrazine exposure group than control group. Results of the present study showed that atrazine could affect the ion compositions of the body even at sublethal concentration and acute exposure but at this kind of condition have no effects on growth parameters of the body.

To investigate the branchial structure of the Caspian Kutum we used releasing fry’s (21-33 mg Body Weight). Study of the branchial tissue showed that in these fry’s branchial system was made up of 4 gill arch in each side of the head، one pseudobranch in each side of the head and one hemibranch at the posterior wall of the branchial chamber in each side of the head. Each gill arch bears gill filaments and lamella. Pseudobranch tissue is very similar to main gill tissue but it’s made up of lamellar shaped structures bound to each other. Immunolocalization of the chloride cells showed that these cells were located on the gill arch، gill filament، at the basis of the lamellae، pseudobranch and the hemibranch of the posterior wall of the gill chamber. Measurements of these cells showed that mean length was 9. 70±0. 28 µm and mean width was 6. 83±0. 24 µm. Ultrastructural studies showed that the most surface of the gill epithelia was composed of the pavement cells that have apical microridges and between them one can see the chloride cells with apical pit.

Once the responsibilities of central bank increases, developing good governance for achieving its different aims to satisfy the required statutory power becomes more complicated. In the case of the central bank of Islamic republic of Iran - as monetary policymaker and supervisor-this issue is valid as well. Considering the necessity of independency, accountability, and transparency for developing good governance to achieve required statutory power, current laws on the central bank and banking, and the bills on these laws have been evaluated. Since these bills have not been developed based on the importance of the main pillars of central bank governance regarding its core functions and the current laws do not support these pillars as well, we cannot expect that the central bank attains required statutory power. Hence, these bills should be modified to consider these pillars and enhance the level of central bank’s governance and its statutory power.

Among banks’ balance sheet items، regulatory capital ratio has been considered as a new critical variable in the monetary transmission mechanism. During recent years، by means of highlighted role of capital regulation in bank lending and impressive changes in the capital accords، this mechanism has achieved more importance in the international scope. While during the recent years the capital adequacy ratio has been reported in the balance sheet of most private banks، but its effect on bank lending channel and monetary transmission mechanism has not yet been dedicatedly assessed. Hence، in this article، based on seasonal data of banking system، the effect of capital regulation on bank lending channel during 1386:1-1392:2، based on a panel model of banking system in two groups of public and private banks، has been surveyed. The results confirm the effectiveness any of the bank capital - via bank capital adequacy ratio- on both banking groups’ lending decisions. Nevertheless، the results do not confirm in none of banking groups the role of bank capital in the bank lending channel by attenuating monetary policy effect.

The experience of recent crisis has confirmed the inadequacy of banking officer's attention toward liquidity risk management. Hence, even before the emergence of this crisis, international regulators commenced designing new guidelines on liquidity risk management. These guidelines ended up in the configuration of new approach in designing liquidity risk guidelines in different countries. Therefore, the liquidity risk management guideline of central bank of islamic republic of Iran, which has been approved exactly once recent crisis realized, encounters several gaps respecting the new approach. This article, evaluating and criticizing the aforementioned guideline respecting new international approach, portrays an appropriate horizon for developing new guideline and implementing proper liquidity risk management in the banking system of Iran.